Finding Text
2023-004 – Reimbursement Claims Reported Meals Delivered To Unidentified Participants Significant Deficiency in Internal Controls over Compliance and on Compliance Award 10.558; Compliance Requirement E – Eligibility
Condition: Reimbursement claims were made for more meals than there were participants on the
specified date. Criteria: Title 7 of the Code of Federal Regulations, Section 225.9 (d)(5) states, “In submitting a claim for reimbursement, the sponsor shall certify that the claim is correct and that records are available to support this claim.” Cause: A roster of participants is maintained by each location for each day that meals are provided. Participants are not eligible for meals unless they are on the roster. The meals reported on the daily
meal count forms exceeded the daily roster of participants. Effect: Meals were requested for reimbursement in excess of the number of participants included on the supporting roster of participants for the specific location and date. Total known and questioned costs were less than the reportable threshold of $25,000. Context: A sample of sixty (60) daily meal counts were selected for testing. For three (3) selections, there was no supporting roster of participants. For five (5) selections, the number of meals reported as delivered exceeded the number of participants eligible on the roster of participants. Recommendation: Currently, management has a process to require a daily roster of participants at each location in order to monitor the meals delivered and the eligibility of the participant. We recommend that current internal controls over compliance be reviewed and followed.
Management’s Response: See accompanying management’s corrective action plan.